https://www.taxtmi.com/caselaws?id=384112 The court held that the search conducted under Section 132 of the Income Tax Act was valid, emphasizing that the location of the search is related to the authorities' satisfaction and can extend to any place where undisclosed income or property is suspected to be kept. The court criticized the Tribunal for not referencing relevant case law and relying on a distinguishable case, leading to an erroneous conclusion. Consequently, the court set aside the Tribunal's order, dismissed the appeals filed by the assessee, and ruled in favor of the revenue on substantial questions of law. en-us Mon, 22 Jul 2019 00:00:00 +0530 Mon, 27 Apr 2026 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384112 The court held that the search conducted under Section 132 of the Income Tax Act was valid, emphasizing that the location of the search is related to the authorities' satisfaction and can extend to any place where undisclosed income or property is suspected to be kept. The court criticized the Tribunal for not referencing relevant case law and relying on a distinguishable case, leading to an erroneous conclusion. Consequently, the court set aside the Tribunal's order, dismissed the appeals filed by the assessee, and ruled in favor of the revenue on substantial questions of law. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384112